Recent headlines have carried news of allegations that the Internal Revenue Service (IRS) targeted certain conservative groups and held up or denied their applications for tax-exempt status. What are the implications if the tax-collecting agency of our nation would target our churches or schools? How do recent changes in the law make it more likely that our churches and schools will face increased scrutiny in the future? In order to understand these questions, it is important to understand how the current tax laws work in relation to non-profit entities. The general assumption is that any entity is subject to taxation....